How many judgments are there on Section 12A(1)(ac)(vi)?

BharatTax indexes 323 ITAT, High Court and Supreme Court judgments that turn on Section 12A(1)(ac)(vi) of the Income Tax Act, 1961.

Section 12A(1)(ac)(vi) of the Income Tax Act

Q: What is the leading case on Section 12A(1)(ac)(vi) of the Income Tax Act?

Ahmedabad Rana Caste Association v. CIT (82 ITR 704) is the decision most relied on for Section 12A(1)(ac)(vi), cited in 51 judgments. An intention to benefit a section of the public, as distinguished from a special individual, is sufficient for a trust to be considered for charitable registration and exemptions. This applies even if the beneficiaries belong to a specific caste, community, or professional group, allowing the trust to qualify as serving a general public utility under Section 2(15).

Q: Which cases are most cited on Section 12A(1)(ac)(vi)?

Ahmedabad Rana Caste Association v. CIT (82 ITR 704) — 51 citing judgments; Shree Swaminarayan Gadi Trust v. CIT (162 Taxmann.com 772) — 44 citing judgments; CIT (Exemptions) v. Shree Tapeshwar Hanumanji Bajrang Charity Trust (122 Taxmann.com 98) — 30 citing judgments; Director of Income-tax v. Garden City Educational Trust (330 ITR 480) — 26 citing judgments; CIT(E) v. Jamiatul Banaat Tankaria (168 Taxmann.com 35) — 20 citing judgments.

The decision most relied on for Section 12A(1)(ac)(vi) is Ahmedabad Rana Caste Association v. CIT (82 ITR 704), cited in 51 of the 323 judgments on BharatTax that turn on this section.

Leading authorities on Section 12A(1)(ac)(vi)

Ahmedabad Rana Caste Association v. CIT

82 ITR 704 · 1971 · Supreme Court

citing judgments

An intention to benefit a section of the public, as distinguished from a special individual, is sufficient for a trust to be considered for charitable registration and exemptions. This applies even if the beneficiaries belong to a specific caste, community, or professional group, allowing the trust to qualify as serving a general public utility under Section 2(15).

Shree Swaminarayan Gadi Trust v. CIT

162 Taxmann.com 772 · 2024 · Reported

citing judgments

Where a trust application has a curable defect, the assessee should be allowed an opportunity to explain and rectify the defect before the CIT (Exemption). The appellate tribunal may allow the appeal and direct the CIT to reconsider the application.

CIT (Exemptions) v. Shree Tapeshwar Hanumanji Bajrang Charity Trust

122 Taxmann.com 98 · 2020 · High Court

citing judgments

Registration under Section 12A or 12AB of the Income-tax Act is a mandatory pre-condition for obtaining approval under Section 80G of the Act. Consequently, if an assessee lacks valid registration under Section 12A/12AB, their application for approval under Section 80G is liable to be rejected.

Director of Income-tax v. Garden City Educational Trust

330 ITR 480 · 2011 · High Court

citing judgments

A trust with education as an object, which qualifies as a charitable purpose under section 2(15), should be accepted as having a charitable purpose. The grant of registration under section 12A is applicable when a trust has education as an object.

CIT(E) v. Jamiatul Banaat Tankaria

168 Taxmann.com 35 · 2024 · High Court

citing judgments

CIT v. Babu Ram Education Society

96 Taxmann.com 606 · 2018 · High Court

citing judgments

214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala)

81 Taxmann.com 49 · 2017 · High Court

citing judgments

Society for The Promotion of Education v. CIT

372 ITR 222 · 2015 · High Court

citing judgments

Bhojalram Leuva Patel Seva Samaj Trust v. CIT (Exemptions)

162 Taxmann.com 270 · 2024 · Reported

citing judgments

CIT v. B.K.K Memorial Trust

29 Taxmann.com 286 · 2013 · High Court

citing judgments

Judgments on Section 12A(1)(ac)(vi)

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,YAVATMAL vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 72/NAG/2025[-]Status: DisposedITAT Nagpur01 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 12ASection 80G(5)

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,YAVATMAL vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 71/NAG/2025[-]Status: DisposedITAT Nagpur01 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 12ASection 80G(5)

MAHA ACADAMY OF PEDIATRIC NEUROLOGY,NAGPUR vs. CIT(EXEMPTION), PUNE

In the result, appeal filed by the assessee stands allowed

ITA 217/NAG/2025[2025-26]Status: DisposedITAT Nagpur26 Mar 2026AY 2025-26

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymaha Academy Of Pediatric Cit (Exemptions), Pune Neurology, Plot No.7, Block Vs Nos. 2, 3, 4, 5, Guru Balawantsing Compound, Near Lokmat Building, Patwardhan Ground, Nagpur-440012. Pan : Aaqam 4626 H Assessee Respondent Assessee By : Shri Pranav Ashtikar, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Pranav Ashtikar, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 12Section 12ASection 12A(1)(ac)

S.S. JAIN SABHA GOLF LINK, LUDHIANA,LUDHIANA vs. CIT EXEMPTIONS, JALANDHAR

ITA 482/ASR/2024[24-25]Status: DisposedITAT Amritsar20 Mar 2026

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta

For Appellant: None

Section 12ASection 12A(1)(ac)

SHRI AMBIKA SEVA TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2347/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Mar 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR

Section 115TSection 12ASection 12A(1)(ac)

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALURU

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]

Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALORE

Appeals stands Allowed

ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]

Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

OM EDUCATION TRUST,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2236/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Mar 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinha

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

OM EDUCATION TRUST,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2235/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Mar 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinha

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

ITA 148/IND/2025[2024-25]Status: DisposedITAT Indore27 Feb 2026AY 2024-25

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 12ASection 80G

UTKARSHA SANSTHA,AMRAVATI vs. CIT EXMPTION, PUNE

In the result, the grounds of appeal raised by the assessee are allowed for

ITA 114/NAG/2025[2024-25]Status: DisposedITAT Nagpur26 Feb 2026AY 2024-25

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Bhavesh Moryani, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR

Section 12ASection 12A(1)(ac)Section 80G

OOSMANIA TRUST,MUZAFFARPUR vs. CIT (E), PATNA, PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 519/PAT/2025[2025-26]Status: DisposedITAT Patna24 Feb 2026AY 2025-26

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

INDIAN SOCIETY OF WEED SCIENCE,JABALPUR vs. COMMISSIONER OF INCOME TAX (EXCEMPTION), BHOPAL

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 48/JAB/2025[-]Status: DisposedITAT Jabalpur19 Feb 2026

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: Na Indian Society Of Weed V. Commissioner Of Income Science Tax (Exemption) Icar-Dwr Campus, Bhopal Maharajpur, Adhartal, Jabalpur-482004. Pan:Aaaai7305R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 12 02 2026 Date Of Pronouncement: 19 02 2026 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)

Section 12A

SHREE HIGLAJ EDUCATION TRUST ,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2294/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

SHREE HIGLAJ EDUCATION TRUST ,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2293/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

MEVAD VAGAD RAJPUT SEVA SANSTHA,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee-trust are treated as allowed for statistical purposes

ITA 20/AHD/2026[NA]Status: DisposedITAT Ahmedabad18 Feb 2026

Bench: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Dhaval Padiya, CAFor Respondent: Shri R.P. Rastogi, CIT-DR

Section 12ASection 12A(1)(ac)Section 80

MERA PIND 360 FOUNDATION, JALANDHAR,JALANDHAR vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical

ITA 955/ASR/2025[2025-2026]Status: HeardITAT Amritsar17 Feb 2026AY 2025-2026

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A. R

Section 124(1)(ac)Section 12ASection 12A(1)(ac)

CHAROTAR BHAL RIZE FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 703/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

ST GEORGE ORTHODOX SYRIAN CHURCH CHINCHWAD,PUNE vs. CIT (E) , PUNE

In the result, the appeal of the appellant is allowed for statistical purposes

ITA 2708/PUN/2025[2023-24]Status: DisposedITAT Pune11 Feb 2026AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2708/Pun/2025 St. George Orthodox Syrian Vs. Cit (Exemption) Church, Pune S.No.35/3/1, Dattawadi, Akurdi, Pune 411035 Maharashtra Pan : Aarts3501P Appellant Respondent

For Appellant: Shri B.S. RajpurohitFor Respondent: Shri Amit Bobde

Section 12ASection 12A(1)(ac)

RAM MANOHAR EDUCATIONAL AND SAMUDAI BAL VIKAS SOCIETY,DELHI vs. CIT(EXEMPTION), DELHI, DELHI

ITA 4249/DEL/2025[NA]Status: DisposedITAT Delhi06 Feb 2026

Bench: Satbeer Singh Godara & Shri S. Rifaur Rahmanram Manohar Educational & Vs. Cit(Exemption) Samudai Bal Vikas Societ , Delhi. Basti Vikas Kendra (Mcd), B.I.W. Colony, Ntpc, Gate No.1, Badarpur Delhi 110044 (Pan: Aaaar 7585 E)

For Appellant: NoneFor Respondent: Sh. Jitender Singh, CIT DR

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